High-Level Requirements - France

To comply with French fiscal regulations, Point of Sale (POS) software must be certified by French Audit Authorities and record all transactions.

Overview of Country-Specific Fiscalization

To comply with French fiscal regulations, POS software must meet the following criteria:

  • POS system must be certified by the French Audit Authorities, such as Infocert or LNE, and must undergo annual recertification.
  • POS software must record all types of transactions, including sales, returns, and training transactions. Transaction data should be stored in an Electronic Journal and made unchangeable through signing and chaining.
  • Each transaction must have a digital signature associated with it.
  • Transaction records must be archived and maintained for a minimum of seven years (six years plus the current year).
  • Transactions can be completed in offline mode without a signature, with signing occurring as soon as the POS is back online.

French Receipts

French receipts must include additional information, as per French requirements:

  • Siret Number (unique per-store location, available to merchants operating in France)
  • NAF Code (available to merchants operating in France)
  • Merchant Tax ID (available to EU merchants)
  • Software version (must match the certified version of the POS software)
  • Software Category (B) + Certificate Number + Fiscal Mark (generated by EFSTA from the signature) – printed with the heading code on the receipt when the transaction is signed and hashed.
  • Inclusion of 'NF525' text on the receipt to indicate that the software is NF525 certified.

Reporting Requirements

In France, when a merchant undergoes an audit, auditors have the option to request specific reports, including:

  • FR Journal Archive
  • FR Fiscal
  • FR Grand Totals

These reports can be obtained from EFSTA. Clients will be granted access to the EFSTA portal to retrieve these reports as needed. Detailed instructions on how to retrieve these files are provided Access to Reporting - France.

Third-Party Responsibilities (Salesforce)

Salesforce collaborates with EFSTA, a middleware provider that ensures the fiscalization, security, and archiving of all order data.

EFSTA's documentation related to France is available https://public.efsta.net/efr/#/FR/.

Offline Behavior

Receipts can be printed in offline mode, but the transaction is only fiscalized after the POS system goes online. Therefore, receipts will indicate that the fiscal service was offline when the transaction was completed. After the POS system goes online, the data is synced with EFSTA to fiscalize the transaction.

Review the offline and online capabilities comparison Fiscalization Online and Offline Capabilities.